Indiana § 6-6-13-13 Failure to collect or remit; monetary penalties; criminal liability

Indiana Statutes

§ 6-6-13-13 — Failure to collect or remit; monetary penalties; criminal liability

Indiana·Art. 6 MOTOR FUEL AND VEHICLE EXCISE TAXES·Ch. 13 Aviation Fuel Excise Tax

(a)A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.

(b)A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.

(c)A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.

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(a) A person who knowingly fails to collect
or timely remit tax otherwise required to be paid to the department
under section 9 of this chapter is liable for the uncollected tax plus a
penalty equal to one hundred percent (100%) of the uncollected tax.
(b) A person who recklessly, knowingly, or intentionally fails or
refuses to pay over to the state the aviation fuel excise tax at the time
required in this chapter or who fraudulently withholds or appropriates
or otherwise uses the money or any part thereof belonging to the state
commits a Level 6 felony.
(c) A person who negligently disregards any provision of this
chapter is subject to a civil penalty of five hundred dollars ($500) for
each separate occurrence of negligent disregard as determined by the
department.

Indiana § 6-6-13-13 (Failure to collect or remit; monetary penalties; criminal liability) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.